we are planning to sell goods (books and courses) and services to the UK. Both of these will be delivered electronically from our web sites which are set up in Hong Kong and owned by our Hong Kong corporation. We are trying to establish the VAT situation.
On the supply of services VAT appears to be due in the UK wehther B2B or B2C
My research has produced nothing on the supply of goods electronically
Thanks you
Replies (4)
Please login or register to join the discussion.
If something is supplied electronically then it is treated as asupply of services and as you have indicated your Hong Kong company will need to register for VAT in the EU.
it will give you further information.
Table2.2a seeks to differentiate between those services whereby the internet is used to transmit data which has a high degree of human intervention such as an accountant who provides advice to a client and uses the internet to transmit that advice. In this instance there is a supply of services NOT caught by the electronic definition and these supplies follow the normal place of supply rules for services
B2B - generally where the recipent is established and recipient accounts for the VAT
B2C - the supplier charges and accounts for VAT from the business establishment most closely connected with the supply
Trust this clarifies
SpireMT
Digital Flow Meters : Spiremt.com provides all types of digital flow meters, heating meters, portable and handheld flow meters, water meters etc. at affordable price.